To reduce paper an handling cost the Austrian Financial Administration will deliver administritative decisions (Bescheid) electronically only unless the taxpayer renounces to.
From the beginning of 2013 on electronically transmitted invoices will be acceptable for input VAT deduction even without digital signiture under certain circumstances.
In Austria -as in the past- one is obliged to make out an invoice within 6 months after the delivery/rendering of a service. For certain cases new rules will apply.
A recent tax treaty between Austria and Swizzerland offers the opportunity by making a one-off payment to remain excempt from being convicted for tax evasion in the past without leaving anonymity and thereby legalizing the funds in Swizzerland.
The highest constitutional court (VwGH) has recently decided that rendering community services is instead of imprisonment an acceptable sentence under certain circumstances.
